This article proposes the concept of revenue inertia and inertial accounting view, compares the difference in recognition revenue between traditional accounting and inertia accounting, points out that the introduction of revenue inertia is a great progress of revenue measurements, and utilizes the exponential smoothing model to explain the measurement of measuring the revenue inertia.
吴祖光. 收入惯性会计研究：一个简单模型[J]. 北京航空航天大学学报（社会科学版）, 2004, 17(3): 49-52.
WU Zu-guang. Study into the Problem of Revenue Inertia Accounting : A Simple Model. JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A, 2004, 17(3): 49-52.